id	sid	eid	entity	type
gujaf-248	1	1	4	CARDINAL
gujaf-248	1	2	2	CARDINAL
gujaf-248	1	3	october	DATE
gujaf-248	1	4	2023	CARDINAL
gujaf-248	1	5	2756-665x	CARDINAL
gujaf-248	1	6	social sciences	ORG
gujaf-248	1	7	federal university gusau	ORG
gujaf-248	1	8	zamfara state	GPE
gujaf-248	1	9	2023	CARDINAL
gujaf-248	1	10	4	CARDINAL
gujaf-248	1	11	2	CARDINAL
gujaf-248	1	12	october	DATE
gujaf-248	1	13	2023	CARDINAL
gujaf-248	1	14	2756-665x	CARDINAL
gujaf-248	1	15	social sciences	ORG
gujaf-248	1	16	federal university gusau	ORG
gujaf-248	1	17	zamfara state	GPE
gujaf-248	2	1	ahmadu bello university press limited	ORG
gujaf-248	2	2	zaria kaduna	PERSON
gujaf-248	2	3	nigeria	GPE
gujaf-248	3	1	08065949711	CARDINAL
gujaf-248	3	2	069-879121	CARDINAL
gujaf-248	4	1	shehu usman hassan department	PERSON
gujaf-248	5	1	muhammad mustapha	PERSON
gujaf-248	5	2	ahmadu bello university	ORG
gujaf-248	5	3	zaria	PERSON
gujaf-248	5	4	kaduna state	GPE
gujaf-248	6	1	umar farouk	PERSON
gujaf-248	6	2	federal university gusau	ORG
gujaf-248	6	3	zamfara state	GPE
gujaf-248	7	1	modu kumshe department of accounting	ORG
gujaf-248	7	2	university of maiduguri	ORG
gujaf-248	7	3	borno	GPE
gujaf-248	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-248	8	2	paul university	ORG
gujaf-248	9	1	prof kabir tahir hamid	PERSON
gujaf-248	9	2	bayero university	ORG
gujaf-248	9	3	kano	ORG
gujaf-248	10	1	prof	PERSON
gujaf-248	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-248	11	2	university of jos	ORG
gujaf-248	12	1	clifford ofurum department of accounting	ORG
gujaf-248	12	2	university of portharcourt	ORG
gujaf-248	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-248	14	2	ahmadu bello university	ORG
gujaf-248	14	3	zaria	PERSON
gujaf-248	15	1	prof	PERSON
gujaf-248	16	1	yusuf	PERSON
gujaf-248	17	1	b. rahman	PERSON
gujaf-248	17	2	lagos state university	ORG
gujaf-248	19	1	suleiman a. s. aruwa	PERSON
gujaf-248	19	2	nasarawa state university	ORG
gujaf-248	19	3	keffi	GPE
gujaf-248	21	1	muhammad junaidu	PERSON
gujaf-248	21	2	kurawa iv	ORG
gujaf-248	22	1	university kano	ORG
gujaf-248	24	1	muhammad habibu sabari department	PERSON
gujaf-248	24	2	ahmadu bello university	ORG
gujaf-248	24	3	zaria	PERSON
gujaf-248	24	4	prof	PERSON
gujaf-248	25	1	okpanachi joshua department of accounting	ORG
gujaf-248	25	2	nigerian defence academy	ORG
gujaf-248	25	3	kaduna	GPE
gujaf-248	26	1	hassan ibrahim department	PERSON
gujaf-248	26	2	ibb university	ORG
gujaf-248	26	3	niger state	GPE
gujaf-248	27	1	prof	PERSON
gujaf-248	28	1	mary okwo department of accounting	ORG
gujaf-248	28	2	enugu state university of science and technology	ORG
gujaf-248	30	1	aminu isah department of accounting	ORG
gujaf-248	30	2	bayero university	ORG
gujaf-248	30	3	kano	ORG
gujaf-248	31	1	prof	PERSON
gujaf-248	32	1	ahmadu bello department of accounting	ORG
gujaf-248	32	2	ahmadu bello university	ORG
gujaf-248	32	3	zaria	PERSON
gujaf-248	33	1	prof	PERSON
gujaf-248	34	1	musa yelwa abubakar department	PERSON
gujaf-248	34	2	usmanu danfodiyo university	ORG
gujaf-248	34	3	sokoto state	ORG
gujaf-248	35	1	prof	ORG
gujaf-248	36	1	salisu abubakar department of accounting	ORG
gujaf-248	36	2	ahmadu bello university	ORG
gujaf-248	36	3	zaria	PERSON
gujaf-248	36	4	kaduna state	GPE
gujaf-248	37	1	prof	PERSON
gujaf-248	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-248	38	2	bayero university	ORG
gujaf-248	39	1	fatima	PERSON
gujaf-248	39	2	university of maiduguri	ORG
gujaf-248	39	3	borno	GPE
gujaf-248	40	1	sunusi sa'ad	PERSON
gujaf-248	40	2	dutse	GPE
gujaf-248	40	3	jigawa state	GPE
gujaf-248	41	1	nasiru a. ka’oje	PERSON
gujaf-248	41	2	usmanu danfodiyo university	ORG
gujaf-248	41	3	sokoto	PERSON
gujaf-248	42	1	aminu abdullahi	PERSON
gujaf-248	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-248	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-248	43	2	nigerian defence academy	ORG
gujaf-248	43	3	kaduna state	GPE
gujaf-248	44	1	dr.	PERSON
gujaf-248	44	2	saidu adamu department of accounting	ORG
gujaf-248	45	1	dr.	PERSON
gujaf-248	45	2	nasiru yunusa department	PERSON
gujaf-248	45	3	ahmadu bello university	ORG
gujaf-248	45	4	zaria	PERSON
gujaf-248	46	1	aisha	PERSON
gujaf-248	46	2	muhammad department	PERSON
gujaf-248	46	3	ahmadu bello university	ORG
gujaf-248	46	4	zaria	PERSON
gujaf-248	47	1	lawal muhammad	PERSON
gujaf-248	47	2	ahmadu bello university	ORG
gujaf-248	47	3	zaria	PERSON
gujaf-248	48	1	farouk	PERSON
gujaf-248	48	2	american university of nigeria	ORG
gujaf-248	48	3	yola	ORG
gujaf-248	49	1	bashir umar farouk	PERSON
gujaf-248	49	2	federal university gusau	ORG
gujaf-248	49	3	zamfara state	GPE
gujaf-248	50	1	dr emmanuel omokhuale department	PERSON
gujaf-248	50	2	federal university gusau	ORG
gujaf-248	51	1	state	ORG
gujaf-248	51	2	vi advisory board	ORG
gujaf-248	52	1	kabiru isah	PERSON
gujaf-248	52	2	bayero university kano	ORG
gujaf-248	53	1	bashir	PERSON
gujaf-248	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-248	53	3	sokoto state	ORG
gujaf-248	55	1	muhammad tanko	PERSON
gujaf-248	55	2	kaduna state university	ORG
gujaf-248	55	3	kaduna	GPE
gujaf-248	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-248	56	2	sokoto state	ORG
gujaf-248	58	1	aliyu sulaiman kantudu	PERSON
gujaf-248	58	2	university kano	ORG
gujaf-248	59	1	yazid ibrahim kabir	PERSON
gujaf-248	59	2	federal university gusau	ORG
gujaf-248	59	3	zamfara state	GPE
gujaf-248	60	1	vii	PERSON
gujaf-248	60	2	gusau journal of accounting	ORG
gujaf-248	61	1	two	CARDINAL
gujaf-248	61	2	april and october annually	DATE
gujaf-248	62	1	the department of accounting	ORG
gujaf-248	62	2	social sciences	ORG
gujaf-248	62	3	federal university gusau	ORG
gujaf-248	62	4	zamfara state	GPE
gujaf-248	62	5	nigeria	GPE
gujaf-248	62	6	islamic finance	ORG
gujaf-248	62	7	islamic	NORP
gujaf-248	63	1	english	LANGUAGE
gujaf-248	64	1	more than 15	CARDINAL
gujaf-248	64	2	a4	ORG
gujaf-248	64	3	1.5	CARDINAL
gujaf-248	64	4	12	CARDINAL
gujaf-248	65	1	25 percent	PERCENT
gujaf-248	66	1	5000	CARDINAL
gujaf-248	66	2	more than 250	CARDINAL
gujaf-248	66	3	four	CARDINAL
gujaf-248	67	1	apa 7th	PRODUCT
gujaf-248	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-248	72	1	fcmb	PERSON
gujaf-248	72	2	7278465011	DATE
gujaf-248	72	3	gusau journal of accounting	ORG
gujaf-248	72	4	federal university gusau	ORG
gujaf-248	72	5	zamfara state	GPE
gujaf-248	74	1	+2348069393824	DATE
gujaf-248	75	1	nigeria 1	FAC
gujaf-248	75	2	bala ado	PERSON
gujaf-248	75	3	nik mohd rashid	PERSON
gujaf-248	75	4	sa’adatu b. adam	PERSON
gujaf-248	75	5	abubakar	PERSON
gujaf-248	75	6	tariro masunda welfare	PERSON
gujaf-248	75	7	kaduna state	GPE
gujaf-248	75	8	18	CARDINAL
gujaf-248	75	9	i. isah	PERSON
gujaf-248	75	10	ibrahim kekere sule	PERSON
gujaf-248	75	11	phd	PERSON
gujaf-248	75	12	31	CARDINAL
gujaf-248	75	13	dwi damayanti	ORG
gujaf-248	75	14	nigeria	GPE
gujaf-248	75	15	47	CARDINAL
gujaf-248	76	1	m.s. tijjani	PERSON
gujaf-248	76	2	s. salami phd	PERSON
gujaf-248	76	3	nigeria	GPE
gujaf-248	76	4	67	CARDINAL
gujaf-248	76	5	hyeladi stanley dibal	PERSON
gujaf-248	76	6	polytechnics	GPE
gujaf-248	76	7	north west	GPE
gujaf-248	76	8	nigeria	GPE
gujaf-248	76	9	88	CARDINAL
gujaf-248	76	10	aliyu abdullahi ahmed	PERSON
gujaf-248	76	11	rabiatu ahmed	PERSON
gujaf-248	76	12	110	CARDINAL
gujaf-248	76	13	daniel gbadebo board education	ORG
gujaf-248	76	14	nigeria	GPE
gujaf-248	76	15	131	CARDINAL
gujaf-248	76	16	idris ibrahimphd	PERSON
gujaf-248	77	1	luka mailafia	PERSON
gujaf-248	77	2	suleiman phd	PERSON
gujaf-248	77	3	nigerian	NORP
gujaf-248	78	1	149	CARDINAL
gujaf-248	78	2	ovbe simon	PERSON
gujaf-248	78	3	south africa	GPE
gujaf-248	79	1	167	CARDINAL
gujaf-248	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-248	79	3	nigeria	GPE
gujaf-248	79	4	182	CARDINAL
gujaf-248	79	5	patrick omoruyi	PERSON
gujaf-248	79	6	yunisa	PERSON
gujaf-248	79	7	simon amodu	PERSON
gujaf-248	79	8	nurudeen adebayo	PERSON
gujaf-248	79	9	nigeria	GPE
gujaf-248	79	10	209	CARDINAL
gujaf-248	79	11	umar suleiman abubakar dabai	PERSON
gujaf-248	79	12	biyai	GPE
gujaf-248	79	13	abubakar jimoh	PERSON
gujaf-248	79	14	haruna halimah	PERSON
gujaf-248	79	15	sani sambo phd	PERSON
gujaf-248	79	16	nigeria	GPE
gujaf-248	79	17	227	CARDINAL
gujaf-248	79	18	adamu salihu	ORG
gujaf-248	79	19	aminu danladi ahmad	PERSON
gujaf-248	79	20	zaharaddeen	CARDINAL
gujaf-248	79	21	salisu maigoshi	ORG
gujaf-248	79	22	naja'atu bala rabiu	PERSON
gujaf-248	80	1	240	CARDINAL
gujaf-248	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-248	81	1	nigeria	GPE
gujaf-248	81	2	idris mohammed	PERSON
gujaf-248	81	3	joshua okpanachi	PERSON
gujaf-248	81	4	onipeadabenege yahaya	GPE
gujaf-248	81	5	1	CARDINAL
gujaf-248	81	6	nigeria	GPE
gujaf-248	81	7	abdullahi bala ado	PERSON
gujaf-248	81	8	katsina	GPE
gujaf-248	81	9	nigeria	GPE
gujaf-248	82	1	nik mohd	PERSON
gujaf-248	82	2	sultan zainal abidin	PERSON
gujaf-248	82	3	terengganu	ORG
gujaf-248	82	4	malaysia	GPE
gujaf-248	82	5	sa’adatu b. adam department of financial studies national open university of nigeria	ORG
gujaf-248	82	6	abubakar nuhu national research institute for chemical	ORG
gujaf-248	82	7	zaria	PERSON
gujaf-248	82	8	nigeria	GPE
gujaf-248	82	9	salawu salihu federal polytechnic	ORG
gujaf-248	82	10	kaduna state	GPE
gujaf-248	82	11	tariro masunda	PERSON
gujaf-248	82	12	the chartered governance institute	ORG
gujaf-248	82	13	zimbabwe	GPE
gujaf-248	82	14	nigeria	GPE
gujaf-248	83	1	2011	DATE
gujaf-248	83	2	2020	DATE
gujaf-248	83	3	ten	CARDINAL
gujaf-248	83	4	the nigerian stock exchange	ORG
gujaf-248	83	5	60	CARDINAL
gujaf-248	84	1	annual	DATE
gujaf-248	88	1	nigeria	GPE
gujaf-248	90	1	2	CARDINAL
gujaf-248	90	2	1	CARDINAL
gujaf-248	91	1	ghosh & ansari	ORG
gujaf-248	91	2	2018	DATE
gujaf-248	91	3	kemp	GPE
gujaf-248	91	4	2006	DATE
gujaf-248	91	5	2019	DATE
gujaf-248	91	6	hermalin & weisbach	ORG
gujaf-248	91	7	1998	DATE
gujaf-248	91	8	hendry &kiel	ORG
gujaf-248	91	9	2004	DATE
gujaf-248	91	10	hillman et al.	ORG
gujaf-248	91	11	2000	DATE
gujaf-248	92	1	1989	DATE
gujaf-248	92	2	2010	DATE
gujaf-248	92	3	roberts et al.	PERSON
gujaf-248	92	4	2005	DATE
gujaf-248	93	1	nigerian	NORP
gujaf-248	94	1	nigeria	GPE
gujaf-248	95	1	2007	DATE
gujaf-248	95	2	2009	DATE
gujaf-248	95	3	de andres	PERSON
gujaf-248	95	4	2008	DATE
gujaf-248	95	5	2012	DATE
gujaf-248	96	1	abubakar	PERSON
gujaf-248	96	2	2015	DATE
gujaf-248	96	3	2011	DATE
gujaf-248	96	4	gwaison&maimako	PERSON
gujaf-248	96	5	2021	CARDINAL
gujaf-248	96	6	mokhtar et al.	PERSON
gujaf-248	96	7	2009	DATE
gujaf-248	96	8	2019	DATE
gujaf-248	96	9	trabelsi	PERSON
gujaf-248	96	10	2010	DATE
gujaf-248	97	1	nigerian	NORP
gujaf-248	98	1	agrawal & chadha	ORG
gujaf-248	98	2	2005	DATE
gujaf-248	99	1	the securities and exchange commission	ORG
gujaf-248	99	2	sec	ORG
gujaf-248	99	3	nigeria	GPE
gujaf-248	99	4	2003	DATE
gujaf-248	99	5	the national association of corporate	ORG
gujaf-248	99	6	the new york stock exchange	ORG
gujaf-248	99	7	nyse	ORG
gujaf-248	99	8	2002	DATE
gujaf-248	101	1	3	CARDINAL
gujaf-248	101	2	nigeria	GPE
gujaf-248	101	3	2017	DATE
gujaf-248	102	1	sec	ORG
gujaf-248	102	2	nigerian	NORP
gujaf-248	105	1	akpan & amran	ORG
gujaf-248	105	2	2014	DATE
gujaf-248	105	3	vo & phan	ORG
gujaf-248	105	4	2013	DATE
gujaf-248	106	1	nigerian	NORP
gujaf-248	106	2	akpan & amran	ORG
gujaf-248	106	3	2014	DATE
gujaf-248	106	4	gwaison & maimako	ORG
gujaf-248	106	5	2021	CARDINAL
gujaf-248	106	6	2019	DATE
gujaf-248	106	7	ujunwa	ORG
gujaf-248	106	8	2012	DATE
gujaf-248	107	1	nigeria	GPE
gujaf-248	108	1	jensen	PERSON
gujaf-248	108	2	1983	DATE
gujaf-248	109	1	nigeria	GPE
gujaf-248	110	1	nigerian	NORP
gujaf-248	110	2	nigerian	NORP
gujaf-248	111	1	2008	DATE
gujaf-248	111	2	al.	GPE
gujaf-248	111	3	2018	DATE
gujaf-248	111	4	2009	DATE
gujaf-248	111	5	kumar & singh	ORG
gujaf-248	111	6	2012	DATE
gujaf-248	111	7	mishra	PERSON
gujaf-248	111	8	2020	DATE
gujaf-248	111	9	naciti 2019	DATE
gujaf-248	111	10	2014	DATE
gujaf-248	111	11	2011	DATE
gujaf-248	111	12	ganguli & deb	ORG
gujaf-248	111	13	2021	CARDINAL
gujaf-248	111	14	junaid et al.	PERSON
gujaf-248	111	15	2020	DATE
gujaf-248	111	16	2019	DATE
gujaf-248	111	17	al.	GPE
gujaf-248	111	18	4 2018	DATE
gujaf-248	111	19	2009	DATE
gujaf-248	111	20	mishra	PERSON
gujaf-248	111	21	2020	DATE
gujaf-248	111	22	2008	DATE
gujaf-248	112	1	nigerian	NORP
gujaf-248	113	1	section two	LAW
gujaf-248	114	1	section 3	LAW
gujaf-248	114	2	section 4	LAW
gujaf-248	116	1	2	CARDINAL
gujaf-248	117	1	nicholson & kiel	ORG
gujaf-248	117	2	2007	DATE
gujaf-248	118	1	two	CARDINAL
gujaf-248	119	1	firstly	ORDINAL
gujaf-248	121	1	secondly	ORDINAL
gujaf-248	122	1	hillman	ORG
gujaf-248	122	2	dalziel	ORG
gujaf-248	122	3	2003	DATE
gujaf-248	122	4	johl	PERSON
gujaf-248	122	5	2009	DATE
gujaf-248	124	1	nigeria	GPE
gujaf-248	126	1	klein	GPE
gujaf-248	126	2	1998	DATE
gujaf-248	128	1	5	CARDINAL
gujaf-248	128	2	ujunwa	ORG
gujaf-248	128	3	2012	DATE
gujaf-248	129	1	sanda	GPE
gujaf-248	129	2	garba	PERSON
gujaf-248	129	3	2010	DATE
gujaf-248	130	1	2005	DATE
gujaf-248	131	1	2009	DATE
gujaf-248	132	1	2008	DATE
gujaf-248	133	1	2007	DATE
gujaf-248	134	1	2011	DATE
gujaf-248	134	2	2019	DATE
gujaf-248	135	1	trabelsi	PERSON
gujaf-248	135	2	2010	DATE
gujaf-248	136	1	2018	DATE
gujaf-248	137	1	2009	DATE
gujaf-248	139	1	2012	DATE
gujaf-248	140	1	paul et al	PERSON
gujaf-248	140	2	2011	DATE
gujaf-248	140	3	2014	DATE
gujaf-248	143	1	fama & jensen	ORG
gujaf-248	143	2	1983	DATE
gujaf-248	145	1	one	CARDINAL
gujaf-248	145	2	6	CARDINAL
gujaf-248	145	3	2009	DATE
gujaf-248	146	1	2010	DATE
gujaf-248	148	1	2000	DATE
gujaf-248	149	1	kumar & singh	ORG
gujaf-248	149	2	2012	DATE
gujaf-248	150	1	mishra	PERSON
gujaf-248	150	2	2020	DATE
gujaf-248	150	3	naciti	GPE
gujaf-248	150	4	2019	DATE
gujaf-248	150	5	kumar	PERSON
gujaf-248	150	6	singh	GPE
gujaf-248	150	7	2012	DATE
gujaf-248	151	1	adams	ORG
gujaf-248	151	2	ferreira	PERSON
gujaf-248	151	3	2009	DATE
gujaf-248	151	4	deb	ORG
gujaf-248	151	5	2021	CARDINAL
gujaf-248	151	6	junaid et al	PERSON
gujaf-248	152	1	2020	DATE
gujaf-248	152	2	2010	DATE
gujaf-248	154	1	abdul rahman et al	PERSON
gujaf-248	155	1	2006	DATE
gujaf-248	156	1	kaplan (1995)	ORG
gujaf-248	158	1	3	CARDINAL
gujaf-248	158	2	annual	DATE
gujaf-248	159	1	nigeria	GPE
gujaf-248	160	1	14	CARDINAL
gujaf-248	160	2	december 31, 2020	DATE
gujaf-248	162	1	firstly	ORDINAL
gujaf-248	162	2	7	CARDINAL
gujaf-248	162	3	2011	DATE
gujaf-248	162	4	2020	DATE
gujaf-248	164	1	annual	DATE
gujaf-248	164	2	seven	CARDINAL
gujaf-248	165	1	10	CARDINAL
gujaf-248	166	1	six years	DATE
gujaf-248	166	2	from 2011 to 2020	DATE
gujaf-248	167	1	nigeria	GPE
gujaf-248	169	1	nigerian	NORP
gujaf-248	169	2	six-year	DATE
gujaf-248	172	1	bsz	ORG
gujaf-248	172	2	lvg	GPE
gujaf-248	173	1	1	CARDINAL
gujaf-248	173	2	1	CARDINAL
gujaf-248	174	1	lin & jen, 2011	ORG
gujaf-248	174	2	1	CARDINAL
gujaf-248	175	1	bsz (kumar & singh	ORG
gujaf-248	175	2	2013	DATE
gujaf-248	175	3	2	CARDINAL
gujaf-248	175	4	abidin et al.	PERSON
gujaf-248	175	5	2009	DATE
gujaf-248	175	6	8	CARDINAL
gujaf-248	176	1	1	CARDINAL
gujaf-248	176	2	kota &	ORG
gujaf-248	176	3	2010	DATE
gujaf-248	176	4	2011	DATE
gujaf-248	176	5	2	CARDINAL
gujaf-248	177	1	lvg	GPE
gujaf-248	177	2	ibrahim & abdul samad 2011	ORG
gujaf-248	177	3	karaca &	ORG
gujaf-248	177	4	2012	DATE
gujaf-248	177	5	2023	CARDINAL
gujaf-248	178	1	4	CARDINAL
gujaf-248	178	2	2	CARDINAL
gujaf-248	180	1	2	CARDINAL
gujaf-248	181	1	approximately 1.13%	PERCENT
gujaf-248	181	2	1.402%	PERCENT
gujaf-248	182	1	4.511%	PERCENT
gujaf-248	184	1	2	CARDINAL
gujaf-248	184	2	14.02	CARDINAL
gujaf-248	184	3	2.721	CARDINAL
gujaf-248	185	1	10 to 22	CARDINAL
gujaf-248	185	2	10	CARDINAL
gujaf-248	185	3	22	CARDINAL
gujaf-248	187	1	approximately 19%	PERCENT
gujaf-248	187	2	0.188	CARDINAL
gujaf-248	187	3	0.176	CARDINAL
gujaf-248	188	1	0.074	CARDINAL
gujaf-248	188	2	0.956	CARDINAL
gujaf-248	189	1	cbn	ORG
gujaf-248	191	1	approximately 4.173	CARDINAL
gujaf-248	191	2	3.926	CARDINAL
gujaf-248	191	3	9 6.142	CARDINAL
gujaf-248	193	1	approximately 0.061	CARDINAL
gujaf-248	193	2	0.023	CARDINAL
gujaf-248	193	3	0.472	CARDINAL
gujaf-248	196	1	2	CARDINAL
gujaf-248	196	2	bsz	ORG
gujaf-248	196	3	lvg	GPE
gujaf-248	196	4	3	CARDINAL
gujaf-248	197	1	gujarati	ORG
gujaf-248	197	2	2012	DATE
gujaf-248	198	1	3	CARDINAL
gujaf-248	199	1	0.532	CARDINAL
gujaf-248	199	2	bsz	ORG
gujaf-248	199	3	1%	PERCENT
gujaf-248	201	1	bsz	ORG
gujaf-248	201	2	1%	PERCENT
gujaf-248	203	1	1%	PERCENT
gujaf-248	205	1	1%	PERCENT
gujaf-248	208	1	max roa	PERSON
gujaf-248	208	2	60	CARDINAL
gujaf-248	208	3	4.511	CARDINAL
gujaf-248	208	4	60	CARDINAL
gujaf-248	208	5	60	CARDINAL
gujaf-248	211	1	3	CARDINAL
gujaf-248	211	2	1.000	CARDINAL
gujaf-248	211	3	0.508	CARDINAL
gujaf-248	211	4	1.000 bcm	CARDINAL
gujaf-248	211	5	0.532	CARDINAL
gujaf-248	211	6	1.000	CARDINAL
gujaf-248	211	7	0.164	CARDINAL
gujaf-248	211	8	0.026	CARDINAL
gujaf-248	211	9	1.000	CARDINAL
gujaf-248	211	10	0.040	CARDINAL
gujaf-248	211	11	1.000	CARDINAL
gujaf-248	211	12	bsz	ORG
gujaf-248	211	13	lvg	GPE
gujaf-248	212	1	0.01	CARDINAL
gujaf-248	212	2	2	CARDINAL
gujaf-248	212	3	two	CARDINAL
gujaf-248	214	1	10	CARDINAL
gujaf-248	215	1	4	CARDINAL
gujaf-248	217	1	4	CARDINAL
gujaf-248	217	2	roa coef	PERSON
gujaf-248	219	1	1	CARDINAL
gujaf-248	219	2	0.002 3.07	CARDINAL
gujaf-248	219	3	1.30 0.747 bcm	MONEY
gujaf-248	219	4	0.010 1.05 0.964	MONEY
gujaf-248	219	5	0.057	CARDINAL
gujaf-248	219	6	0.790 lvg	PERSON
gujaf-248	219	7	0.011	CARDINAL
gujaf-248	219	8	0.003 1.01	CARDINAL
gujaf-248	219	9	0.072	CARDINAL
gujaf-248	219	10	0.008 5.61	CARDINAL
gujaf-248	220	1	0.0000	CARDINAL
gujaf-248	220	2	0.470 adj	QUANTITY
gujaf-248	220	3	0.418	CARDINAL
gujaf-248	220	4	chi2	ORG
gujaf-248	220	5	0.82	CARDINAL
gujaf-248	220	6	0.383	CARDINAL
gujaf-248	220	7	1.16 11	CARDINAL
gujaf-248	220	8	60	CARDINAL
gujaf-248	220	9	bsz	ORG
gujaf-248	220	10	lvg	GPE
gujaf-248	220	11	4	CARDINAL
gujaf-248	220	12	0.470	CARDINAL
gujaf-248	221	1	1%	PERCENT
gujaf-248	222	1	4	CARDINAL
gujaf-248	222	2	47%	PERCENT
gujaf-248	223	1	0.26	CARDINAL
gujaf-248	223	2	johl	PERSON
gujaf-248	223	3	2009	DATE
gujaf-248	223	4	india	GPE
gujaf-248	224	1	4	CARDINAL
gujaf-248	224	2	three	CARDINAL
gujaf-248	225	1	bsz	ORG
gujaf-248	225	2	nigeria	GPE
gujaf-248	226	1	0.005	CARDINAL
gujaf-248	226	2	3.07	CARDINAL
gujaf-248	226	3	0.000	CARDINAL
gujaf-248	227	1	nigeria	GPE
gujaf-248	228	1	akpan	PERSON
gujaf-248	228	2	amran	GPE
gujaf-248	228	3	2014	DATE
gujaf-248	230	1	2018	DATE
gujaf-248	230	2	tanzanian	NORP
gujaf-248	232	1	4	CARDINAL
gujaf-248	232	2	nigerian	NORP
gujaf-248	233	1	12	CARDINAL
gujaf-248	233	2	0.010	CARDINAL
gujaf-248	234	1	nigeria	GPE
gujaf-248	235	1	2010	DATE
gujaf-248	235	2	nigeria	GPE
gujaf-248	236	1	junaid et al	PERSON
gujaf-248	237	1	2020	DATE
gujaf-248	237	2	pakistan	GPE
gujaf-248	239	1	0.057	CARDINAL
gujaf-248	239	2	0.128	CARDINAL
gujaf-248	240	1	0.003	CARDINAL
gujaf-248	242	1	abubakar	PERSON
gujaf-248	242	2	2015	DATE
gujaf-248	243	1	5	CARDINAL
gujaf-248	243	2	nigeria	GPE
gujaf-248	245	1	10	CARDINAL
gujaf-248	245	2	2009 to 2014	DATE
gujaf-248	247	1	firstly	ORDINAL
gujaf-248	249	1	nigeria	GPE
gujaf-248	250	1	13	CARDINAL
gujaf-248	250	2	second	ORDINAL
gujaf-248	255	1	nigeria	GPE
gujaf-248	258	1	tobin	ORG
gujaf-248	260	1	abdul rahman	PERSON
gujaf-248	260	2	r., &	ORG
gujaf-248	260	3	mohamed ali	PERSON
gujaf-248	260	4	2006	DATE
gujaf-248	261	1	malaysian	NORP
gujaf-248	262	1	21(7	CARDINAL
gujaf-248	262	2	783	CARDINAL
gujaf-248	263	1	z. z.	PERSON
gujaf-248	263	2	kamal	PERSON
gujaf-248	263	3	n. m.	PERSON
gujaf-248	263	4	k.	PERSON
gujaf-248	263	5	2009	DATE
gujaf-248	264	1	malaysia	GPE
gujaf-248	265	1	international journal of economics	ORG
gujaf-248	265	2	1(1	CARDINAL
gujaf-248	265	3	150	CARDINAL
gujaf-248	266	1	abubakar, a. (	ORG
gujaf-248	266	2	2015	CARDINAL
gujaf-248	267	1	nigeria	GPE
gujaf-248	268	1	international journal of economics	ORG
gujaf-248	268	2	3(10	CARDINAL
gujaf-248	268	3	759	CARDINAL
gujaf-248	269	1	adams	ORG
gujaf-248	269	2	r. b.	PERSON
gujaf-248	269	3	2009	DATE
gujaf-248	271	1	291	CARDINAL
gujaf-248	272	1	agrawal, a., & chadha	ORG
gujaf-248	272	2	2005	DATE
gujaf-248	274	1	the journal of law and economics	ORG
gujaf-248	274	2	48(2	DATE
gujaf-248	274	3	371 406	CARDINAL
gujaf-248	275	1	s.	GPE
gujaf-248	275	2	aminu, m. & taker	ORG
gujaf-248	275	3	2005	DATE
gujaf-248	276	1	14	CARDINAL
gujaf-248	276	2	nigeria	GPE
gujaf-248	277	1	african	NORP
gujaf-248	277	2	149	CARDINAL
gujaf-248	277	3	173	CARDINAL
gujaf-248	277	4	akpan	PERSON
gujaf-248	277	5	n. a.	PERSON
gujaf-248	277	6	2014	DATE
gujaf-248	278	1	nigeria	GPE
gujaf-248	279	1	journal of finance	ORG
gujaf-248	279	2	2(3	CARDINAL
gujaf-248	279	3	81-89	DATE
gujaf-248	280	1	s. i. s.	PERSON
gujaf-248	280	2	m. r., & alghanim	PERSON
gujaf-248	280	3	a. s.	PERSON
gujaf-248	280	4	2011	DATE
gujaf-248	282	1	american journal of scientific research	ORG
gujaf-248	282	2	27(2011	CARDINAL
gujaf-248	282	3	68	CARDINAL
gujaf-248	283	1	al-matari	PERSON
gujaf-248	283	2	al-swidi	ORG
gujaf-248	283	3	a. k.	PERSON
gujaf-248	283	4	f. h. b. h., & al-matari	PERSON
gujaf-248	283	5	e. m.	PERSON
gujaf-248	283	6	2012	DATE
gujaf-248	284	1	saudi arabia	GPE
gujaf-248	285	1	2(4	CARDINAL
gujaf-248	285	2	241	CARDINAL
gujaf-248	286	1	assenga	GPE
gujaf-248	286	2	m. p.	PERSON
gujaf-248	286	3	aly	GPE
gujaf-248	286	4	k.	PERSON
gujaf-248	286	5	2018	DATE
gujaf-248	287	1	tanzanian	NORP
gujaf-248	288	1	1089	CARDINAL
gujaf-248	289	1	i.	PERSON
gujaf-248	289	2	2007	DATE
gujaf-248	290	1	european	NORP
gujaf-248	291	1	fma european	NORP
gujaf-248	292	1	coles	PERSON
gujaf-248	292	2	j. w.	PERSON
gujaf-248	292	3	mcwilliams	PERSON
gujaf-248	292	4	2001	DATE
gujaf-248	294	1	journal of management	ORG
gujaf-248	294	2	27(1	CARDINAL
gujaf-248	294	3	2350	DATE
gujaf-248	295	1	m. m.	PERSON
gujaf-248	295	2	mcnutt	ORG
gujaf-248	295	3	j. j., & tehranian	PERSON
gujaf-248	295	4	2009	DATE
gujaf-248	297	1	412	CARDINAL
gujaf-248	297	2	de andres	PERSON
gujaf-248	297	3	2008	DATE
gujaf-248	299	1	journal of banking & finance	ORG
gujaf-248	299	2	32(12	CARDINAL
gujaf-248	299	3	2570-2580	CARDINAL
gujaf-248	300	1	d. k.	PERSON
gujaf-248	300	2	y. k.	PERSON
gujaf-248	300	3	2009	DATE
gujaf-248	301	1	indian	NORP
gujaf-248	302	1	iup journal of corporate governance	ORG
gujaf-248	302	2	8(2	CARDINAL
gujaf-248	302	3	7	CARDINAL
gujaf-248	303	1	duchin	PERSON
gujaf-248	303	2	r.	NORP
gujaf-248	303	3	j. g.	PERSON
gujaf-248	303	4	2010	DATE
gujaf-248	305	1	journal of financial economics	ORG
gujaf-248	305	2	96(2	CARDINAL
gujaf-248	305	3	195	CARDINAL
gujaf-248	306	1	eisenhardt	GPE
gujaf-248	306	2	k. m.	PERSON
gujaf-248	306	3	1989	DATE
gujaf-248	308	1	academy of management review	ORG
gujaf-248	308	2	14(1	CARDINAL
gujaf-248	308	3	57	CARDINAL
gujaf-248	309	1	fama	ORG
gujaf-248	309	2	e. f., & jensen	PERSON
gujaf-248	309	3	m. c.	PERSON
gujaf-248	309	4	1983	DATE
gujaf-248	311	1	the journal of law and economics	ORG
gujaf-248	311	2	26(2	CARDINAL
gujaf-248	311	3	327	CARDINAL
gujaf-248	312	1	ganguli	PERSON
gujaf-248	312	2	s. k.	PERSON
gujaf-248	312	3	guha deb	PERSON
gujaf-248	312	4	s.	PERSON
gujaf-248	312	5	2021	CARDINAL
gujaf-248	313	1	indian	NORP
gujaf-248	314	1	256	CARDINAL
gujaf-248	315	1	s., & ansari	ORG
gujaf-248	315	2	j. (	PERSON
gujaf-248	315	3	2018	DATE
gujaf-248	316	1	indian	NORP
gujaf-248	317	1	journal of co-operative organization	ORG
gujaf-248	317	2	6(2	CARDINAL
gujaf-248	317	3	86	CARDINAL
gujaf-248	318	1	gujarati	ORG
gujaf-248	318	2	d. n., & porter	ORG
gujaf-248	318	3	d. c.	PERSON
gujaf-248	318	4	2012	DATE
gujaf-248	319	1	5thed	CARDINAL
gujaf-248	319	2	mcgraw-hill	ORG
gujaf-248	320	1	15	CARDINAL
gujaf-248	320	2	l. n.	PERSON
gujaf-248	320	3	2021	CARDINAL
gujaf-248	321	1	nigeria	GPE
gujaf-248	322	1	international journal of finance research	ORG
gujaf-248	322	2	2(1	CARDINAL
gujaf-248	322	3	13	CARDINAL
gujaf-248	323	1	haniffa	PERSON
gujaf-248	323	2	r., &hudaib	ORG
gujaf-248	323	3	2006	DATE
gujaf-248	324	1	malaysian	NORP
gujaf-248	325	1	journal of business finance & accounting	ORG
gujaf-248	325	2	1034-1062	CARDINAL
gujaf-248	326	1	hendry	ORG
gujaf-248	326	2	k., & kiel	ORG
gujaf-248	326	3	g. c.	PERSON
gujaf-248	326	4	2004	DATE
gujaf-248	328	1	12(4	CARDINAL
gujaf-248	328	2	500-520	CARDINAL
gujaf-248	329	1	hermalin	PERSON
gujaf-248	329	2	b. e.	PERSON
gujaf-248	329	3	m. s.	PERSON
gujaf-248	329	4	1998	DATE
gujaf-248	331	1	american	NORP
gujaf-248	331	2	96	CARDINAL
gujaf-248	332	1	hillman	ORG
gujaf-248	332	2	a. j., & dalziel	PERSON
gujaf-248	332	3	t.	GPE
gujaf-248	332	4	2003	DATE
gujaf-248	334	1	academy of management review	ORG
gujaf-248	334	2	28(3	DATE
gujaf-248	334	3	383	CARDINAL
gujaf-248	335	1	hillman	ORG
gujaf-248	335	2	a. j.	PERSON
gujaf-248	335	3	a. a.	PERSON
gujaf-248	335	4	r. l.	PERSON
gujaf-248	335	5	2000	DATE
gujaf-248	337	1	journal of management studies	ORG
gujaf-248	337	2	235256	DATE
gujaf-248	338	1	ibrahim	PERSON
gujaf-248	338	2	f. a.	PERSON
gujaf-248	338	3	2011	DATE
gujaf-248	339	1	malaysia	GPE
gujaf-248	340	1	international journal of economics	ORG
gujaf-248	340	2	3(1	CARDINAL
gujaf-248	340	3	105	CARDINAL
gujaf-248	341	1	jackling	PERSON
gujaf-248	341	2	b., & johl	ORG
gujaf-248	341	3	s.	PERSON
gujaf-248	341	4	2009	DATE
gujaf-248	342	1	india	GPE
gujaf-248	343	1	17(4	CARDINAL
gujaf-248	343	2	492-509	CARDINAL
gujaf-248	344	1	junaid, m., xue	PERSON
gujaf-248	344	2	syed	PERSON
gujaf-248	344	3	m. w.	PERSON
gujaf-248	344	4	m., & riffat	ORG
gujaf-248	344	5	2020	DATE
gujaf-248	345	1	pakistan	GPE
gujaf-248	346	1	2(3	CARDINAL
gujaf-248	346	2	243	CARDINAL
gujaf-248	347	1	kamardin	PERSON
gujaf-248	347	2	2009	DATE
gujaf-248	348	1	malaysia	GPE
gujaf-248	348	2	universiti sains malaysia	PERSON
gujaf-248	349	1	kaplan	PERSON
gujaf-248	349	2	s. n. (	PERSON
gujaf-248	349	3	1995	DATE
gujaf-248	350	1	german	NORP
gujaf-248	351	1	european financial management	ORG
gujaf-248	351	2	1(1	CARDINAL
gujaf-248	351	3	23	CARDINAL
gujaf-248	352	1	s. s.	PERSON
gujaf-248	352	2	i. h.	PERSON
gujaf-248	352	3	2012	DATE
gujaf-248	353	1	istanbul stock exchange	ORG
gujaf-248	354	1	5(1	CARDINAL
gujaf-248	354	2	172	CARDINAL
gujaf-248	355	1	kemp	GPE
gujaf-248	355	2	s.	PERSON
gujaf-248	355	3	2006	DATE
gujaf-248	357	1	australian	NORP
gujaf-248	358	1	44(1	CARDINAL
gujaf-248	358	2	5673	DATE
gujaf-248	359	1	klein	PERSON
gujaf-248	359	2	a.	PERSON
gujaf-248	359	3	1998	DATE
gujaf-248	361	1	the journal of law and economics	ORG
gujaf-248	361	2	41(1	CARDINAL
gujaf-248	361	3	275	CARDINAL
gujaf-248	362	1	16	CARDINAL
gujaf-248	362	2	kota	GPE
gujaf-248	362	3	h. b.	PERSON
gujaf-248	362	4	s.	PERSON
gujaf-248	362	5	2010	DATE
gujaf-248	363	1	indian	NORP
gujaf-248	364	1	journal of management & organization	ORG
gujaf-248	364	2	16(2	CARDINAL
gujaf-248	364	3	266	CARDINAL
gujaf-248	365	1	kumar	PERSON
gujaf-248	365	2	n., & singh	ORG
gujaf-248	365	3	j. p.	PERSON
gujaf-248	365	4	2012	DATE
gujaf-248	366	1	india	GPE
gujaf-248	367	1	asian journal of finance &accounting	ORG
gujaf-248	367	2	4(2	CARDINAL
gujaf-248	367	3	39	DATE
gujaf-248	368	1	kumar	PERSON
gujaf-248	368	2	n., & singh	ORG
gujaf-248	368	3	j. p.	PERSON
gujaf-248	368	4	2013	DATE
gujaf-248	369	1	india	GPE
gujaf-248	370	1	13(1	CARDINAL
gujaf-248	370	2	88	CARDINAL
gujaf-248	371	1	lin	PERSON
gujaf-248	371	2	c. j. (	PERSON
gujaf-248	371	3	2011	DATE
gujaf-248	372	1	taiwan	GPE
gujaf-248	373	1	international journal of business and finance research	ORG
gujaf-248	373	2	5(4	CARDINAL
gujaf-248	373	3	17	CARDINAL
gujaf-248	373	4	2005	DATE
gujaf-248	375	1	pacific-basin	LOC
gujaf-248	375	2	13(3	CARDINAL
gujaf-248	375	3	301	CARDINAL
gujaf-248	376	1	mishra	PERSON
gujaf-248	376	2	s.	PERSON
gujaf-248	376	3	2020	DATE
gujaf-248	378	1	india	GPE
gujaf-248	379	1	0972150920917310	DATE
gujaf-248	380	1	mokhtar	PERSON
gujaf-248	380	2	s. m.	PERSON
gujaf-248	380	3	sori	GPE
gujaf-248	380	4	z. m.	PERSON
gujaf-248	380	5	hamid	PERSON
gujaf-248	380	6	m. a. a.	PERSON
gujaf-248	380	7	abidin	PERSON
gujaf-248	380	8	z. z.	PERSON
gujaf-248	380	9	nasir	GPE
gujaf-248	380	10	a. m.	PERSON
gujaf-248	380	11	yaacob	GPE
gujaf-248	380	12	a. s.	PERSON
gujaf-248	380	13	2009	DATE
gujaf-248	381	1	malaysian	NORP
gujaf-248	383	1	11	CARDINAL
gujaf-248	383	2	45	CARDINAL
gujaf-248	384	1	naciti	GPE
gujaf-248	384	2	2019	CARDINAL
gujaf-248	386	1	237	CARDINAL
gujaf-248	386	2	117727	DATE
gujaf-248	387	1	nicholson	PERSON
gujaf-248	387	2	g. j., & kiel	PERSON
gujaf-248	387	3	g. c.	PERSON
gujaf-248	387	4	2007	DATE
gujaf-248	389	1	three	CARDINAL
gujaf-248	390	1	585	CARDINAL
gujaf-248	391	1	2017	CARDINAL
gujaf-248	393	1	nigeria	GPE
gujaf-248	394	1	journal of business	ORG
gujaf-248	394	2	11(3	CARDINAL
gujaf-248	395	1	g. o.	PERSON
gujaf-248	395	2	2019	CARDINAL
gujaf-248	396	1	nigeria	GPE
gujaf-248	397	1	nigeria	GPE
gujaf-248	398	1	g. o.	PERSON
gujaf-248	398	2	2019	CARDINAL
gujaf-248	399	1	nigeria	GPE
gujaf-248	400	1	nigeria	GPE
gujaf-248	401	1	paul, a.	PERSON
gujaf-248	401	2	friday	DATE
gujaf-248	401	3	o., & godwin	ORG
gujaf-248	401	4	2011	DATE
gujaf-248	402	1	nigeria	GPE
gujaf-248	403	1	2(4	CARDINAL
gujaf-248	403	2	64	CARDINAL
gujaf-248	404	1	d. n.	PERSON
gujaf-248	404	2	2010	DATE
gujaf-248	406	1	rashid, a.	PERSON
gujaf-248	406	2	2013	DATE
gujaf-248	407	1	bangladesh	GPE
gujaf-248	408	1	international journal of management	ORG
gujaf-248	408	2	556	CARDINAL
gujaf-248	408	3	d. l.	PERSON
gujaf-248	408	4	rechner	ORG
gujaf-248	408	5	p. l.	PERSON
gujaf-248	408	6	2000	DATE
gujaf-248	409	1	17	CARDINAL
gujaf-248	410	1	76	CARDINAL
gujaf-248	411	1	roberts	PERSON
gujaf-248	411	2	j.	PERSON
gujaf-248	411	3	t., & stiles	ORG
gujaf-248	411	4	2005	DATE
gujaf-248	413	1	british journal of management	ORG
gujaf-248	413	2	16	CARDINAL
gujaf-248	414	1	ferretti	LOC
gujaf-248	414	2	a.	PERSON
gujaf-248	414	3	2012, september	DATE
gujaf-248	415	1	italian	NORP
gujaf-248	417	1	1-35	CARDINAL
gujaf-248	418	1	sanda	PERSON
gujaf-248	418	2	a. u.	PERSON
gujaf-248	418	3	a. s.	PERSON
gujaf-248	418	4	t.	GPE
gujaf-248	418	5	2010	DATE
gujaf-248	419	1	nigeria	GPE
gujaf-248	420	1	afro-asian journal of finance	ORG
gujaf-248	420	2	2(1	CARDINAL
gujaf-248	420	3	22	CARDINAL
gujaf-248	421	1	2014	DATE
gujaf-248	422	1	zimbabwe	GPE
gujaf-248	423	1	mediterranean journal	ORG
gujaf-248	423	2	social sciences	ORG
gujaf-248	423	3	93	CARDINAL
gujaf-248	424	1	2011	DATE
gujaf-248	426	1	international journal of business insights & transformation	ORG
gujaf-248	426	2	4(2	CARDINAL
gujaf-248	427	1	trabelsi	PERSON
gujaf-248	427	2	m. a.	PERSON
gujaf-248	427	3	2010	DATE
gujaf-248	428	1	tunisian	NORP
gujaf-248	429	1	international journal of economics	ORG
gujaf-248	429	2	2(3	CARDINAL
gujaf-248	430	1	o.m.	GPE
gujaf-248	430	2	2010	DATE
gujaf-248	431	1	nigeria	GPE
gujaf-248	432	1	ujunwa	ORG
gujaf-248	432	2	a.	PERSON
gujaf-248	432	3	2012	DATE
gujaf-248	433	1	nigerian	NORP
gujaf-248	434	1	12(5	CARDINAL
gujaf-248	434	2	656-674	CARDINAL
gujaf-248	435	1	vancil	ORG
gujaf-248	435	2	r. 1987	ORG
gujaf-248	437	1	boston	GPE
gujaf-248	437	2	harvard business school press	ORG
gujaf-248	438	1	d., & phan	ORG
gujaf-248	438	2	t.	GPE
gujaf-248	438	3	2013	DATE
gujaf-248	439	1	vietnam	GPE
gujaf-248	440	1	journal of economic development	ORG
gujaf-248	440	2	7(1	DATE
gujaf-248	440	3	62	CARDINAL